HS code for Fragrance in Canada
In tariff terminology, "fragrance" is not a standalone classification — it falls under the perfumes and toilet waters heading when the product is a finished scented preparation for personal use. The distinction between "fragrance" and "perfume" is commercial, not tariff-based. Industrial fragrance compounds used as raw materials classify differently under 3302.
Finished fragrances under 3303.00.00 have an MFN duty rate of 6.5% in CBSA T2026-2. UST/MXT and most FTA treatments are Free for qualifying goods. US-origin fragrance is subject to a 50% surtax under the United States Surtax Order (2026), SOR/2026-186, since Sept 8, 2026. GST of 5% is assessed on value for duty plus duty and surtax, with PST/HST for personal imports as applicable. Industrial fragrance compounds (3302) may carry different duty rates.
FAQ
What is the HS code for fragrance in Canada?
Consumer fragrances classify under heading 3303 — the same classification used for perfumes, colognes, and eau de toilette.
Is there a difference between 'fragrance' and 'perfume' for customs purposes?
No. Both terms refer to the same tariff heading. The distinction is commercial, not regulatory.
What if my fragrance is for industrial use?
Industrial fragrance compounds — mixtures of odoriferous substances used as raw materials — classify under 3302 instead.
Are fragrance imports subject to duties in Canada?
MFN duty on finished fragrance (3303.00.00) is 6.5%; UST/MXT and most FTA treatments are Free for qualifying goods. US-origin fragrance is subject to a 50% surtax under the United States Surtax Order (2026), SOR/2026-186, since Sept 8, 2026. GST is 5%, plus applicable PST/HST for personal imports.
How do I confirm the correct classification?
Consult the Canadian Customs Tariff at the 10-digit level or request an advance ruling from CBSA for a binding determination.